EXHIBIT 21

SUBSIDIARIES

As of September 30, 2006



|                                                    |  |                             
|--------------------------------------------------- |  | ----------------------------
|Name                                                |  | Jurisdiction of Organization
|Hewitt Associates, S.A.                             |  | Argentina                   
|Hewitt Associates Pty. Ltd.                         |  | Australia                   
|Hewitt Associates GmbH                              |  | Austria                     
|Hewitt Associates S.A.                              |  | Belgium                     
|Hewitt Associates Servicos de Recursos Humanos Ltda |  | Brazil                      
|Hewitt Client Services Consultoria do Brasil Ltda   |  | Brazil                      
|Hewitt Associates                                   |  | Canada                      
|Hewitt Associates Corp.                             |  | Canada                      
|Hewitt Holdings Canada Co.                          |  | Canada                      
|Lincolnshire Insurance Company PCC Limited          |  | Channel Islands (Guernsey)  
|Hewitt Associates GmbH, organizacni slozka          |  | Czech Republic              
|Hewitt Associates (Chile) Limitada                  |  | Chile                       
|Hewitt Associates Consulting (Shanghai) Co. Ltd.    |  | China                       
|Hewitt Associates SARL                              |  | France                      
|Hewitt Associates Ltd.                              |  | Hong Kong                   
|Hewitt (Hong Kong) Limited                          |  | Hong Kong                   
|Hewitt Associates GmbH                              |  | Germany                     
|Hewitt Inside Consulting Kft.                       |  | Hungary                     
|Hewitt Associates (India) Pvt. Ltd.                 |  | India                       
|Hewitt Outsourcing Services India Ltd.              |  | India                       
|Hewitt Associates Limited                           |  | Ireland                     
|Becketts Limited                                    |  | Ireland                     
|Hewitt Associates Srl                               |  | Italy                       
|Hewitt Associates Kabushiki Gaisya                  |  | Japan                       
|Hewitt Associates Sdn. Bhd                          |  | Malaysia                    
|Hewitt Associates Consulting (Malaysia) Sdn. Bhd.   |  | Malaysia                    
|Hewitt Associates de Mexico S. de R.L. de C.V.      |  | Mexico                      
|Empresas Hewitt S. de R.L. de C.V.                  |  | Mexico                      
|Hewitt Mexicana S. de R.L. de C.V.                  |  | Mexico                      
|Hewitt Associates S.C.                              |  | Mexico                      
|Hewitt Associates Inc.                              |  | Philippines                 
|Hewitt Associates Sp. z o.o.                        |  | Poland                      
|Hewitt Associates Caribe, Inc                       |  | Puerto Rico                 
|HA Insurance Services, Inc.                         |  | Puerto Rico                 
|Hewitt Associates Pte. Ltd                          |  | Singapore                   
|Hewitt Client Services (Singapore) Pte Ltd.         |  | Singapore                   
|Hewitt HR Delivery Services Pte. Ltd.               |  | Singapore                   
|Cyborg Systems (Africa) Pty Limited                 |  | South Africa                
|Hewitt Associates Korea LLC                         |  | South Korea                 
|Hewitt Associates, S.A.                             |  | Spain                       
|Hewitt Löneanalyser AB                              |  | Sweden                      
|Hewitt Associates SA                                |  | Switzerland                 
|Hewitt Associates (Thailand) Limited                |  | Thailand                    
|Hewitt Associates B.V                               |  | The Netherlands             
|Hewitt Associates Outsourcing BV                    |  | The Netherlands             
|Hewitt Associates (Europe) Ltd.                     |  | United Kingdom              
|Hewitt Bacon & Woodrow Limited                      |  | United Kingdom              
|Hewitt Cyborg Limited                               |  | United Kingdom              
|Hewitt Associates BPO Limited                       |  | United Kingdom              
|Hewitt Associates Outsourcing Limited               |  | United Kingdom              



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|                                             |  |               
|-------------------------------------------- |  | --------------
|Hewitt Associates Financial Services Limited |  | United Kingdom
|Kerr Henderson Bacon & Woodrow Limited       |  | United Kingdom
|Hewitt Associates LLC                        |  | United States 
|Hewitt Insurance Brokerage LLC               |  | United States 
|Hewitt International Holdings Corporation    |  | United States 
|Hewitt Financial Services LLC                |  | United States 
|Hewitt Management Company LLC                |  | United States 
|Hewitt Mobility LLC                          |  | United States 
|Hewitt Non-Qualified Payment Services LLC    |  | United States